(b) On or before the twelfth and twenty-sixth day of each succeeding
month, after reserving such amount for such refunds and deducting such
amounts for such costs, as provided for in subsection (a) of this
section, the commissioner shall certify to the comptroller the amount of
all revenues so received during the prior month as a result of the
taxes, interest and penalties so imposed. The amount of revenues so
certified shall be paid over by the fifteenth and the final business day
of each succeeding month from such account without appropriation into
the metropolitan transportation authority finance fund established
pursuant to section twelve hundred seventy-h of the public authorities
law, provided, however, that the comptroller shall ensure that any
payments to the metropolitan transportation authority finance fund which
are due to be paid by the final business day in the month of December
pursuant to this subsection shall be received by the metropolitan
transportation authority finance fund on the same business day in which
it is paid.
Structure New York Laws
Article 23 - Metropolitan Commuter Transportation Mobility Tax
801 - Imposition of Tax and Rate.
802 - Pass Through of Tax Prohibited.
805 - Deposit and Disposition of Revenue.